MEMORANDUM OPINION
GERBER, Judge:
Respondent, on August 12, 1996, filed a motion for entry of decision, seeking to cause petitioner to comply with respondent's understanding of the parties' stipulation to be bound by the outcome of the same issues for earlier years. This case was calendared for trial at Oklahoma City, Oklahoma, and was tried on June 1, 1994. At the conclusion of the trial, the parties agreed to defer the setting of post-trial briefing dates...
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